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Distinctive features of amalgamations of enterprises into the vertically integrated structure operating in the sphere of clothing manufacturing


Irina Ilyyashik
(about the author)

Ilyyashik Irina Vasilyevna – Head of the Finance Department of “Essilor Optika”, Moscow

Published in:
Russian Journal of Entrepreneurship
– № 19 / October, 2013



Keywords: apparel, efficiency analysis, transfer pricing, vertically integrated structure


Citation:
Irina Ilyyashik (2013). Distinctive features of amalgamations of enterprises into the vertically integrated structure operating in the sphere of clothing manufacturing. Russian Journal of Entrepreneurship, 14(19), 126-139. — url: http://bgscience.ru/com/lib/4401


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Abstract:

In this article, criteria were looked as a planning tool, which use for the development of vertically integrated structures. Identified and assessed the area and application of transfer pricing for the improvement of management efficiency. Criteria for the analysis of the effectiveness of the use of production resources based on the transfer prices of a vertically integrated holdings. This analysis can be used both on the strategic planning phase, and for the evaluation of operational activities.







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